1.audit 审计 +u!0rLb
2.attestation 鉴证 jZh';M8"
3.credibility 可信赖程度 R16
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4.audit of financial statements 财务报表审计 ]d,S749(s
5.agreed-upon procedures 执行商定程序 .7i` (F)
6.high levels of assurance 高水平保证 n3}!p'-CC
7.compilation 编制 2r
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8.reliability 可靠性 +6UVn\9Q
9.relevance 相关性 3= xhoRX
10.professional skepticism 职业谨慎 (rkyW z
11.objectivity 客观性 an4GSL
12. professional competence 专业胜任能力 GKvN*
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13.Senior/CPA-in-charge 项目经理 7:9.&W/KE
14.audit engagement letter 业务约定书 )jkXSTZ
15.recurring audit 连续审计 !O-C,uSm
16.the client 委托人 Sl-v W
17.change CPA 更换注册会计师 9;Itqe{8w
18.the existing CPA 现任注册会计师 :>D[n1v
19.the successor CPA 后任注册会计师 bA\<.d
20.the preceding CPA前任注册会计师 _Dym{!t
21.issue the audit report 出具审计报告 0GB:GBhZ
22.expert 专家 `kbSu}
23.the board of directors 董事会 a["2VY6Eq@
24.knowledge of the entity‘ s business 了解被审计单位情况 jov:]Bic
25.assess material misstatement risks评估重大错报风险 YhOlxON
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ox:[f9.5
27.a general knowledge of —— 初步了解―――的情况 ^xh}I5
28.a more knowledge of—— 进一步了解的情况 RY c!~Wh~Y
29.the prior year‘s working papers 以前年度工作底稿 xqC+0{]y
30.minutes of meeting 会议纪要 vw>2(K=e1
31.business risks 经营风险 zunV<2~(2}
32.appropriateness 适当性 pX&pLaF
33.accounting estimate 会计估计 *H?!;u=8
34.management representations 管理层声明 $-#Yl&?z9
35.going concern assumption 持续经营假设 2WtRJi?b|
36.audit plan 审计计划 u}!@ ,/)
37.significant audit areas 重点审计领域 si&S%4(
38.error 错误 S/Fkw4%
39.fraud舞弊 ?CC"Yij
40.modified or additional procedures 修改或追加审计程序 H|R
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41.misappropriation of assets 侵占资产 66.5QD0
42.transactions without substance 虚假交易 0{dz5gUde
43.unusual pressures 异常压力 h3*Zfl<]
44.the suspected noncompliance 涉嫌存在违法行为 w=^`w:5X
45.materialiy 重要性 C0S^h<iSe*
46.exceed the materiality level 超过重要性水平 YyTSyP4
47.approach the materiality level 接近重要性水平 cU{e`<xjA
48.an acceptably low level 可接受水平 e*bH0'; q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |tv"
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50.misstatements or omissions 错报或漏报 ~><
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51.aggregate 总计 QmLF[\Oo_
52.subsequent events 期后事项 OfctoPP _0
53.adjust the financial statements 调整财务报表 F)s{P Cl
54.perform additional audit procedures 实施追加的审计程序 Ga# :P F0
55.audit risk 审计风险 n) k1
56.detection risk 检查风险 deM7fN4lTi
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 TF 'U
59.tolerable misstatement 可容忍错报 /1x,h"T\<
60.the acceptable level of detection risk 可接受的检查风险